TRANSIENT OCCUPANCY TAX (TOT) continued
(Commonly Referred to as Hotel Tax)

How do I remit taxes?
All operators shall remit monthly the full amount of taxes collected on the Transient Occupancy Tax Return form. Taxes may be remitted by mailing or delivering a check, money order, or cash to the Finance department, together with the form provided by the Finance department on or before the due date. Mailed returns should be sent to:

City of Carlsbad
Finance Department
1635 Faraday Avenue
Carlsbad, CA 92008

When must I file the Quarterly TOT Return?
All operators must file a summarized tax return each quarter. Due dates for returns are:

What is the penalty if I fail to pay my monthly payment or my quarterly tax return on time?
Any operator who fails to remit any tax imposed within the time required, shall pay a penalty of 10% of the amount of the tax in addition to the amount of the tax. Any operator who fails to remit any delinquent remittance on or before a period of thirty days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten percent of the amount of the tax and the ten percent penalty first imposed. In addition to the penalties imposed, any operator who fails to remit any tax imposed shall pay interest at the rate of one and one-half percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent, until paid.

If the due date falls on a Saturday, Sunday, or a holiday, when is my filing delinquent?
Your filing is delinquent by the close of the next business day. For example, if the due date falls on a Saturday, Sunday, or legal holiday, the payment must be made on the following banking day.

If you have questions which have not been answered by this document, or you would like a complete copy of the City's TOT ordinance, please call the City of Carlsbad Finance Department at (760) 602-2430.